14 Chapters · 6 Parts

Inside Measure in Sats

The idealized Bitcoin treasury, from first-principles primitives to the bet.

The theorem method

Simple primitives become reusable proof objects

Geometry starts with claims that sound almost too obvious: two points determine a line; a point and a radius determine a circle; three non-collinear points determine a plane. The power comes later, when a proof can point to one of those facts and build the next layer.

This book uses the same move for Bitcoin treasury companies. Measure in sats. Pick the failure or going-concern path before using a preferred number. Reconcile every source and use once. Then build Common ATM Accretion, Preferred ATM Accretion, Forever Cost, Atomic Tranche Accounting, and Treasury Optionality on top.

See the optionality layer →
Part I

Assumptions

Ch 1: What We Believe

The Bitcoin and fiat premises the rest of the argument builds on: 21 million, confiscation resistance, network effects, and fiat debasement.

Part II

The Structural Floor

Ch 2: Fiscal Dominance and the CAGR Floor

Why US debt arithmetic constrains policy, why the exit is inflation, and why fiat debasement creates the floor beneath long-run Bitcoin CAGR.

Part III

Bitcoin Treasuries

Ch 3: Why Treasuries Hold Bitcoin

Cash as guaranteed purchasing-power loss, Strategy's evolution from MicroStrategy to Bitcoin treasury, and the public invention of the playbook.

Ch 4: mNAV and Accretive Dilution

Why premium-to-Bitcoin value can be rational, how share count can rise while sats per share also rises, and why mNAV is the market's execution grade.

Part IV

The Capital Structure

Ch 5: The Preferred Stock Stack

STRK, STRF, STRD, STRE, STRC, seniority, liquidation preference, and why multiple instruments unlock multiple investor bases.

Ch 6: Stretch (STRC)

The variable dividend mechanism, VWAP triggers, the $100 price target, and why the rate can move down as well as up.

Ch 7: Fixed-Dividend Preferreds

STRK, STRF, STRD, and STRE as fixed-dollar obligations, with issuance price determining effective dividend rate and accretion.

Ch 8: Amplification, Not Leverage

Why the stack is not margin debt: overcollateralization, no maturity dates, no forced liquidation, and asymmetric exposure.

Interlude: The Optionality of a Bitcoin Treasury

BTC, cash/T-bills, common, and preferreds as capital-allocation pairs, with each trade tested by residual sats per common share.

Part V

The Atomic Transaction Model

Ch 9: The Atomic Transaction Model

The lens that treats each preferred raise as self-contained: dollars in, Bitcoin bought, future dividends modeled in sats.

Ch 10: Forever Cost

The geometric series behind the core formula: infinite payments can have finite BTC cost when the unit of account appreciates.

Ch 11: The Ledger

Theory meets the 8-K record. Every weekly tranche becomes a row, every row links back to the filing, and sats per diluted share becomes the score.

Ch 12: The Infinity Engine

The flywheel at scale: accumulation, reflexivity, preferred issuance, common issuance, and how the machine can keep compounding.

Part VI

Risk and Conclusion

Ch 13: What Could Go Wrong

The honest failure modes: sustained CAGR below dividend rate, mNAV collapse, Bitcoin drawdowns, execution quality, regulation, liquidity, and sizing.

Ch 14: The Bet

The whole argument reduced to one inequality, with options comparison, personal stakes, and the final framing: count on fiat to fail.

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